Section 1.Short title and commencement.
(1) This Act may be called the Maharashtra Taxation Laws Amendment (Inapplicability of Limitation) Act, 1976.
(2) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint.
Section 2.Chapter XXXVI of the Code of Criminal Procedure, 1973, not to apply to certain offences.
Nothing in Chapter XXXVI of the Code of Criminal Procedure, 1973 (2 of 1974), shall apply to-
(i) any offences punishable under any of the enactments specified in the Schedule ; or
(ii) any other offence, which under the provisions of that Code, may be tried alongwith such offence, and every offence referred to in clause (i) or clause (ii) may be taken cognizance of by the Court having jurisdiction as if the provisions of that Chapter were not enacted.